@article{oai:nagoya.repo.nii.ac.jp:02005326,
 author = {山田, 純平 and YAMADA, Jumpei},
 issue = {3},
 journal = {経済科学, The Economic Science},
 month = {Mar},
 note = {The purpose of this paper is to examine how profits available for dividends are determined through accounting profits in the UK and what the Government is proposing on the capital maintenance rules. We will find that the UK’s Companies Act 2006 states that profits available for dividends are based on the distinctions between realized and unrealized rules, though IFRS has abolished them. In addition, we will find that even after the Government’s proposal is carried out, the Companies Act will need to determine whether profits are realized or unrealized., 「制度会計における課題」特集},
 pages = {25--32},
 title = {英国資本制度改革と会計基準},
 volume = {70},
 year = {2023}
}